Form 720 filing California
California businesses that owe federal excise taxes can file IRS Form 720 quickly and accurately online. eFile Excise is an IRS-authorized e-filing portal designed to help California manufacturers, importers, fuel distributors, service providers, and tax professionals complete their quarterly excise tax returns with confidence.
Quick eFile 720!
What is IRS Form 720 and how it
applies to California filers
IRS Form 720 is basically the form you use to report and pay certain federal excise taxes. It covers a pretty wide mix of things fuel, air travel, phone services, indoor tanning, firearms and ammo, some environmental fees, and a handful of other specific activities. Not every business deals with these, but if you do, this is the form the IRS expects.
Even though you're operating in California, Form 720 is still a federal return. It goes straight to the IRS and has nothing to do with California's own excise taxes handled by the CDTFA. So if your business sells or uses anything that falls under federal excise tax rules, you're required to file Form 720 in California, even if you're already filing separate state returns. In other words, one doesn't replace the other.
Who must file Form 720 in California
You are generally required to file if your business is responsible for collecting, reporting, or remitting federal excise taxes. Common California filers include:
- Fuel producers, importers, and wholesalers liable for federal fuels excise taxes
- Airlines and businesses that collect federal air transportation excise taxes
- Communications service providers subject to federal communications excise taxes
- Manufacturers or retailers responsible for the retail excise tax on heavy trucks, trailers, and tractors
- Firearms and ammunition manufacturers subject to federal excise taxes
- Sellers of specific sporting equipment, archery products, and other items listed in the Form 720 instructions
- Manufacturers or importers liable for certain environmental taxes, including ozone-depleting chemicals and related products
- Indoor tanning service providers
If you have excise tax liability for any quarter, the IRS generally expects a Form 720 for that quarter.
Due dates and payment rules
Form 720 is filed quarterly and is due by the last day of the month following the end of the quarter.
If the due date lands on a weekend or a federal holiday, it rolls over to the next business day.
Due dates are:
Q1
Jan 1 to Mar 31
due Apr 30
Q2
Apr 1 to Jun 30
due July 31
Q3
Jul 1 to Sep 30
due Oct 31
Q4
Oct 1 to Dec 31
due Jan 31
Deposit rules can apply to certain Part I excise taxes. Many Part I taxes require semimonthly deposits through EFTPS. If your net liability for those taxes does not exceed the IRS threshold for the quarter, payment with the return may be allowed. Review the latest IRS Instructions for Form 720 for deposit thresholds, product codes, and specific category rules.
How California businesses can e-file
Form 720 with eFile Excise
E-filing streamlines preparation, reduces errors, and helps you meet deadlines on time.
eFile Excise makes efiling California Form 720 simple:
to file.
If you need to file for multiple business entities or multiple quarters, you can repeat the steps and keep filings organized in your dashboard.
Why California filers choose eFile Excise
These capabilities help California businesses complete IRS filing in California efficiently while keeping data protected.
- IRS-authorized e-filing
- Free account creation
- No software download needed
- Secure data protection
- Simple dashboard navigation
- Personalized customer support
- Supports all Form 720 categories
- Assistance for various industries
- Form 720 amendments, 720-X
- Form 8849 claims support
Amending a return or requesting a refund
If you need to correct a previously filed Form 720, you can use Form 720-X to amend prior quarter returns. For certain overpayments or claims not taken on the return, you may use form 8849 to request a refund, depending on the tax type and situation. eFile Excise supports both 720-X and Form 8849 workflows so you can address corrections and refunds in a compliant manner.
Compliance tips for California Form 720 filers
- Maintain detailed records of sales, uses, and taxable transactions for each excise category
- Track semimonthly liabilities if you are subject to Part I deposit rules, and use EFTPS when required
- Verify product and activity codes against the current IRS instructions before filing
- Reconcile deposits to Schedule A and quarterly totals to avoid notices
- Keep copies of filed returns and supporting documents for your records
- Coordinate federal Form 720 filing with any California state excise requirements administered by the CDTFA
Ready to file Form 720 online in California
Get your quarterly excise return filed accurately and on time with eFile Excise. Our platform is IRS-authorized, secure,
and built to help you prepare a complete federal excise return without the complexity. Start now to file 720 online
and keep your Form 720 California compliance on track.